HQ 954754
Aug 8 1994
CLA-2 CO:R:C:F 954754 JGH
Area Director of Customs
New York Seaport
6 World Trade Center
New York, New York 10048
RE: Decision on Application for Further Review of Protest
No. 1001-2-106224 on the Classification of Citrazinic Acid
Dear Sir:
This protest filed at your port concerns the classification
of the merchandise entered at your port on May 4, 1989.
FACTS:
Citrazinic acid was entered under the provision for other
heterocyclic compounds with nitrogen hetero-atoms only; Aromatic
or modified aromatic; photographic chemicals, in subheading
2933.90.25, HTSUS. Customs changed the classification to
subheading 2933.39.50, HTSUS, for Heterocyclic compounds with
nitrogen hetero-atoms only; compounds containing an unfused
pyridine ring (whether or not hydrogenated) in the structure.
Later it was claimed that the chemical was classifiable
under the then duty-free temporary provision in subheading
9902.37.07, HTSUS, for photographic color couplers (however
provided for in chapter 29 or subheading 3707.90.30 or
3707.90.60). This duty-free provision expired December 31, 1992.
The file contains a statement from Eastman Kodak to the
effect that Citrazinic acid "is used in the manufacture of
photographic chemicals." Another statement is to the effect that
Citrazinic acid is used in the color developer solution.
ISSUE:
Classification of Citrazinic acid. - 2 -
LAW & ANALYSIS:
Technical literature available to Customs lists Citrazinic
acid not only as a photographic coupler but also as an
intermediate use in the production of azo dyes as well as skin
moisturizers, lotions and soaps. Since it has a variety of
intermediate uses, the chemical would not be classified as a
photographic coupler in subheading 9902.37.07, since the
provision provides for chemicals solely used as photographic
couplers and not for intermediates.
In order for Citrazinic acid to be classifiable as a
photographic chemical in subheading 2933.90.25, HTSUS, it would
have to be exclusively used for photographic purposes. A review
of the technical literature show that while citrazinic acid is
widely used for photographic chemical purposes, it is also used
as an intermediate in the production of other chemicals, not
associated with photographic purposes, as indicated above.
In addition, it should be noted that in the literature,
citrazinic acid is listed as a photographic competing coupler,
rather than as in the tariff description of photographic color
coupler. Photographic color couplers react with other
photographic chemicals and develop colors and images on
photographic paper. In other words, the coupled chemical becomes
part of the final photograph. In contrast, photographic
competing couplers modify the intensity of the colors in the
photograph by coupling with a portion of the color development
compounds, forming a water soluble dye which is washed out in the
process; they do not, therefore, become part of the final
product. In view of this action and the chemical's multiple uses
as an intermediate, it is not deemed a photocoupler for the
purposes of 9902.37.07.
Citrazinic acid is classifiable under the provision for
other heterocyclic compounds in subheading 2933.39.5000, HTSUS.
HOLDING:
Citrazinic acid is classifiable in subheading 2933.39.5000,
HTSUS.
You are directed to deny the protest in full. A copy of
this decision should be furnished the protestant with a Form 19
Notice of Action. - 3 -
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant not later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Ruling Module in ACS and the public via
the Diskette Subscription Service, Lexis, Freedom of Information
Act and other public access channels.
Sincerely,
John Durant, Director